The opinion of the Income Law contemplates that there will be total income of 10.19 billion pesos, that is, 891,677 million pesos more than in 2025.
Tax revenues will be – it is proposed – 5.84 trillion pesos in 2026
The rest of the income is from uses, transfers, assignments, subsidies or pensions and income from the sale of goods and services (oil and non-oil), in addition to contributions for improvements.
In addition, the opinion of the Income Law contemplates authorizing the Federal Executive to contract internal net debt for up to 1.78 trillion pesos and external debt for up to 15.5 billion dollars, with the purpose of financing the Expenditure Budget and carrying out refinancing operations.
The opinion under discussion included three novelties proposed in the initiative sent by the Executive on September 8:
-The repatriation of capital will be favored with a preferential rate of I15% of Income Tax (ISR) without deductions, to individuals and legal entities that return capital of legal origin to the country before September 8, 2026.
The condition will be that these resources are invested in productive activities within Mexico for at least three years.
-75% of the fees paid by banks to the IPAB will no longer be deductible for ISR payments as it seeks to restrict excessive tax benefits to financial institutions.
-The special tax regime for banks will be eliminated and the treatment of deductions for bad debts will be standardized to the rules applicable to all taxpayers..
